When an Auditor Increases the Planned Assessed Level of Control

question 50

Multiple Choice

When an auditor increases the planned assessed level of control risk because certain control activities were determined to be ineffective, the auditor would most likely increase the:

• A)extent of substantive tests of details.
• B)level of inherent risk.
• C)extent of tests of controls.
• D)level of detection risk.

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Definitions:

The Cocktail Party Effect

The ability to focus one's auditory attention on a particular stimulus while filtering out a range of other stimuli, as when a person can focus on a single conversation in a noisy environment.

Text Message

A short message transmitted between mobile phones or other electronic devices.

Parallel Processing

A computational method where multiple processes run simultaneously, often used to increase speed and efficiency in computer systems.

Visual Perception Track

refers to the cognitive processing pathway responsible for the interpretation and conscious experience of visual stimuli.